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Shoosmiths

Article

Further developments in stamp duty land tax

5 September 2013

By Niall Murphy

We have previously reported on earlier court decisions considering certain aspects of the SDLT legislation. Since then a number of further decisions have been issued. The first two — The Pollen Estate Trustee Company v HMRC and HMRC v DV3 RS Limited Partnership — are decisions of the Court of Appeal, and the final one — Project Blue Limited v HMRC — that of the First-tier Tribunal.

The Pollen Estate Case concerns the availability of relief from SDLT where the purchaser is a charity. In this case the charity was a joint purchaser with a non-charity. In the Upper Tribunal it was held that as a non-charity had an interest in the property the charity was not entitled to relief on its share of the purchase. This was on the technical basis that for the relief to be available the purchaser had to be a charity.

As there were two purchasers — one a charity and one a non-charity — and because they were each buying an undivided equitable share in the property, the relief could not apply…

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